Dr. David Smith earned his Ph.D. in accounting at the University of Illinois in 1979. He completed his MBA in Financial Accounting from University of Pennsylvania, in 1973 and received his bachelor’s degree in economics from Carleton College in 1970.
  
Smith who is the Ray Dein Professor & Deloitte Scholar joined the University of Nebraska–Lincoln College of Business Administration in August 2005. He is a Certified Public Accountant (CPA) and a Chartered Financial Analyst (CFA).

His research interests include auditing and Financial Accounting. His has been published in top journals including the Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Auditing: A Journal of Theory and Practice, Review of Accounting Studies, Journal of Accounting and Public Policy and Review of Quantitative Finance and Accounting.